完善生态环境补偿机制的新途径:环境会计的再造

建立生态环境补偿机制是运用经济手段保护生态环境的重要措施。虽然我国自20世纪80年代初以来,对建立生态环境补偿机制进行了有益探索,但研究视角仅限于环境补偿立法、补偿管理等宏观层面,并且生态补偿资金主要依靠财政转移支付。本文从企业这一微观主体入手,坚持"污染者付费,使用者补偿"的原则,对环境会计进行再造,并以生态环境负债账户作为企业环境补偿的基础,从而建立宏观和微观的"双翼"型生态环境补偿机制。

The New Route to Improve Compensation Mechanism of the Ecological Environment: Reinventing Environmental Accountant

Forming compensation mechanism of ecological protection is the important measure of protecting ecological environment by economic means.Though our country has explored to setting up the compensation mechanism of ecological environment beneficially since the beginning of the eighties of the 20th century,but two angles in this research only limit to macroscopic views such as compensation legislation and compensation management etc.and the ecological compensation fund mainly depends on financial transfer payment.This article proceeds with enterprises,insists on the principle of "the polluter pays,the user compensates", sets up the account of ecological environment debt,and sets up "one pair of wings" of macroscopic to microscopic compensation mechanism of the ecological environment.